From Kook Science

Reincarnation (Latin: re, "again" + incarnare, "to make flesh") is the process through, in the most general terms, which it is believed that the spirit (soul) of a deceased being is brought into a new corporeal existence as a living being. This may be distinguished from transmigration, or a walk-in, where a possessing spirit takes over a physical body that the original spirit has vacated by some means.

By their own accounts